What are the 2026 federal income tax brackets?

Assuming the TCJA rates are extended, 2026 has seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The thresholds depend on your filing status. For example, Single filers pay 10% on the first $11,925, 12% on income from $11,926 to $48,475, and so on up to 37% on income above $626,350. If the TCJA sunsets, rates would revert to a different structure.

How do I know what tax bracket I am in?

Your tax bracket is determined by your taxable income (AGI minus deductions) and filing status. Find the bracket that contains your last dollar of taxable income. For example, a Single filer with $60,000 taxable income is in the 22% bracket for 2026.

Does being in a higher tax bracket mean all my income is taxed at that rate?

No. The U.S. uses progressive taxation, meaning only the income within each bracket is taxed at that bracket's rate. If you are in the 22% bracket, only the dollars above the 12% threshold are taxed at 22%. Your overall (effective) tax rate is much lower.

Did the tax brackets change from 2025 to 2026?

Assuming the TCJA is extended, the seven rates stay the same (10% through 37%), but the income thresholds are adjusted upward for inflation. If the TCJA sunsets without extension, 2026 rates would revert to a pre-2018 structure with higher rates at most income levels. Watch for legislative updates.

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2026 Federal Income Tax Brackets and Rates Explained

The 2025 and 2026 federal income tax brackets for every filing status, how progressive taxation works, and strategies to lower your bill.

Last updated on March 22, 2026

Understanding your federal income tax bracket is the foundation of every tax planning decision. Whether you are deciding between a Roth or Traditional 401(k), evaluating how a bonus is taxed, or planning a Roth conversion, your bracket determines the tax impact. For a complete look at all the taxes on your paycheck, see our federal vs. payroll vs. state taxes overview.

Key Takeaways

Seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Progressive system: Only the income within each bracket is taxed at that rate.
Thresholds adjust annually for inflation — 2026 thresholds are slightly higher than 2025.
Your marginal rate drives tax planning decisions; your effective rate reflects your overall burden.

2026 Tax Brackets by Filing Status

The 2026 brackets shown below assume the current TCJA individual income tax rate structure is extended. If the law sunsets after 2025 as scheduled, the actual 2026 brackets and rates could differ.

Single Filers

Taxable Income	Tax Rate
$0 – $11,925	10%
$11,926 – $48,475	12%
$48,476 – $103,350	22%
$103,351 – $197,300	24%
$197,301 – $250,525	32%
$250,526 – $626,350	35%
Over $626,350	37%

Married Filing Jointly

Taxable Income	Tax Rate
$0 – $23,850	10%
$23,851 – $96,950	12%
$96,951 – $206,700	22%
$206,701 – $394,600	24%
$394,601 – $501,050	32%
$501,051 – $752,800	35%
Over $752,800	37%

Head of Household

Taxable Income	Tax Rate
$0 – $17,000	10%
$17,001 – $64,850	12%
$64,851 – $103,350	22%
$103,351 – $197,300	24%
$197,301 – $250,500	32%
$250,501 – $626,350	35%
Over $626,350	37%

2025 vs 2026 Bracket Comparison (Single Filers)

Rate	2025 Threshold	2026 Threshold
10%	$0 – $11,600	$0 – $11,925
12%	$11,601 – $47,150	$11,926 – $48,475
22%	$47,151 – $100,525	$48,476 – $103,350
24%	$100,526 – $191,950	$103,351 – $197,300
32%	$191,951 – $243,725	$197,301 – $250,525
35%	$243,726 – $609,350	$250,526 – $626,350
37%	Over $609,350	Over $626,350

How Progressive Taxation Works

The federal income tax is progressive, which means your income is taxed in layers. Think of it like filling up buckets:

The first bucket (10% bracket) fills up first.
Once it overflows, the next bucket (12%) starts filling.
Your marginal tax rate is the rate on the bucket that is currently being filled — it is the rate that applies to your next dollar of income.
Your effective tax rate is the blended average across all buckets.

Example: A Single filer with $80,000 in taxable income for 2026:

10% on $11,925 = $1,192.50
12% on $36,550 ($48,475 − $11,925) = $4,386.00
22% on $31,525 ($80,000 − $48,475) = $6,935.50
Total tax: $12,514 → Effective rate: 15.6%, Marginal rate: 22%

This person is “in the 22% bracket,” but their actual tax bill is much less than 22% of $80,000 ($17,600). For more on this distinction, see Marginal vs. Effective Tax Rates. You can also check the effective tax rate glossary entry and marginal tax rate glossary entry for quick definitions.

Standard Deduction Reduces Your Taxable Income

Before applying the brackets, you subtract the standard deduction (or itemized deductions if higher):

Filing Status	2025	2026 (estimated)
Single	$15,000	$15,400
Married Filing Jointly	$30,000	$30,800
Head of Household	$22,500	$23,100

This means a Single filer earning $80,000 of gross income actually has $64,600 in taxable income for 2026 ($80,000 − $15,400), which pushes them partly into the 22% bracket rather than deep into it.

Strategies to Stay in a Lower Bracket

Maximize retirement contributions. A 401(k) contribution up to $24,500 (2026, under 50) directly reduces your taxable income.
HSA contributions. Contributing to an HSA reduces AGI by up to $4,400 (self-only) or $8,750 (family) for 2026.
Traditional IRA. A deductible Traditional IRA contribution lowers taxable income by up to $7,500 (2026, under 50).
Charitable bunching. Concentrating charitable gifts into one year can push you below the itemized deduction threshold, lowering taxable income in that year. See our charitable bunching strategy guide.
Tax loss harvesting. Offset realized capital gains with investment losses to reduce your overall tax bill.
Choose the right filing status. Your filing status determines bracket widths and standard deduction amounts. Married couples should compare joint vs. separate filing.

Capital Gains Are Taxed Differently

The brackets above apply to ordinary income (wages, business income, interest). Long-term capital gains — profits from investments held over one year — are taxed at preferential rates of 0%, 15%, or 20%. Understanding the difference between capital gains and ordinary income is critical for investment planning. High earners may also owe the 3.8% Net Investment Income Tax.

The Alternative Minimum Tax (AMT)

Some filers may owe the Alternative Minimum Tax in addition to regular income tax. The AMT recalculates your tax with fewer deductions and a flat 26%/28% rate structure. For 2026, the AMT exemption is $88,100 (single) / $137,000 (MFJ), so most filers are not affected — but it is worth checking if you have large SALT deductions, incentive stock options, or other AMT preference items.

TCJA Sunset Warning

The current seven-bracket structure was established by the Tax Cuts and Jobs Act (TCJA) of 2017. These rates are scheduled to sunset after 2025. If Congress does not extend them, the rates would revert to the pre-TCJA structure with higher rates at most income levels. For a detailed breakdown of what changes and how to prepare, see our TCJA sunset guide. Watch for legislative updates during 2026.

How sharper.tax Helps

When you upload your tax return to sharper.tax, we calculate your exact marginal and effective tax rates, then show how each recommended strategy (retirement contributions, Roth conversions, deduction optimization) affects your bracket. Sophisticated tax planning used to require a high-end CPA — we make it available for free.

Sources

The information above is educational and not tax advice.